CLA-2-67:N:I:A:G11 896697

TARIFF No.: 6702.90.6500

Ms. Maureen Shoule J.W. Hampton, Jr. & Co., Inc. 15 Park Row New York, N.Y. 10038

RE: The tariff classification of a battery operated Halloween tree from China

Dear Ms. Shoule:

In your letter dated April 8, 1994, on behalf of F.W. Woolworth Co., you requested a tariff classification ruling.

The submitted sample, item number 9878, is a battery operated Halloween tree. You have indicated that the batteries are not included. The Halloween tree consists of a metal wire trunk and metal branches. The tree is secured in a decorative ceramic painted base which resembles a tree trunk. The ceramic tree trunk also has figures of ghosts and skulls on it. Your sample is being returned as requested.

The applicable subheading for the battery operated Halloween tree will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS) , which provides for artificial flowers.... of other materials, other, other. The rate of duty will be 17 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter shouid be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Kathleen M. Haage Area Director, Newark